2018 (2) TMI 2064

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..... ppeals] relied on judgment of Saumya Construction Private Limited, [ 2016 (7) TMI 911 - GUJARAT HIGH COURT] held that since the Assessing Officer had sought to make additions and disallowances independent of the incriminating material found during search, the same was not permissible. The view of the Tribunal is well supported by decision of this Court in Saumya Construction Private Limited [Supr .....

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..... ng the view of CIT [Appeals] relied on judgment of this Court in the case of Principal Commissioner of Income Tax v. Saumya Construction Private Limited, reported in [2016] 387 ITR 529 (Guj), held that since the Assessing Officer had sought to make additions and disallowances independent of the incriminating material found during search, the same was not permissible. The view of the Tribunal is we .....

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